長榮
2603246.5−12.5−4.83%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q239.75%138.81%125.71%14.0 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 39.75% | 138.81% | 125.71% | 14.0 |
| 2026 Q1 | 35.30% | 161.20% | 148.06% | 8.7 |
| 2025 Q4 | 34.45% | 159.70% | 149.36% | 9.0 |
| 2025 Q3 | 33.63% | 155.51% | 145.08% | 22.3 |
| 2025 Q2 | 40.29% | 132.12% | 125.60% | 13.9 |
| 2025 Q1 | 33.31% | 209.60% | 199.23% | 25.6 |
| 2024 Q4 | 34.10% | 208.10% | 197.94% | 31.6 |
| 2024 Q3 | 34.53% | 218.09% | 207.58% | 60.1 |
| 2024 Q2 | 36.89% | 187.00% | 176.71% | 29.3 |
| 2024 Q1 | 35.30% | 200.44% | 188.91% | 18.3 |
| 2023 Q4 | 35.67% | 213.10% | 201.19% | 5.8 |
| 2023 Q3 | 37.85% | 240.87% | 227.81% | 18.4 |
| 2023 Q2 | 48.98% | 158.46% | 153.73% | 14.5 |
| 2023 Q1 | 34.38% | 284.50% | 277.59% | 18.2 |
| 2022 Q4 | 34.36% | 293.51% | 286.94% | 42.8 |
| 2022 Q3 | 34.83% | 301.92% | 294.41% | 142.5 |
| 2022 Q2 | 44.41% | 206.34% | 201.15% | 168.9 |
| 2022 Q1 | 38.32% | 295.35% | 287.12% | 156.9 |
| 2021 Q4 | 41.52% | 259.52% | 250.27% | 124.4 |
| 2021 Q3 | 48.03% | 195.04% | 186.10% | 135.3 |
經營效率單位：天
2026 Q222.9 天18.5 天59.7 天41.4 天−18.3 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 存貨週轉天數 | 應付帳款週轉天數 | 營業週期 | 現金轉換循環 |
|---|---|---|---|---|---|
| 2026 Q2 | 22.9 | 18.5 | 59.7 | 41.4 | −18.3 |
| 2026 Q1 | 22.9 | 15.5 | 61.2 | 38.3 | −22.9 |
| 2025 Q4 | 22.2 | 13.8 | 60.7 | 36.0 | −24.7 |
| 2025 Q3 | 18.8 | 13.4 | 57.6 | 32.2 | −25.4 |
| 2025 Q2 | 21.4 | 15.0 | 63.3 | 36.4 | −26.8 |
| 2025 Q1 | 19.3 | 13.8 | 57.0 | 33.1 | −23.9 |
| 2024 Q4 | 22.7 | 13.1 | 52.2 | 35.8 | −16.4 |
| 2024 Q3 | 20.0 | 13.8 | 53.6 | 33.8 | −19.7 |
| 2024 Q2 | 25.5 | 14.4 | 54.5 | 39.9 | −14.6 |
| 2024 Q1 | 22.4 | 13.7 | 49.9 | 36.1 | −13.7 |
| 2023 Q4 | 24.9 | 16.7 | 63.1 | 41.5 | −21.6 |
| 2023 Q3 | 23.3 | 16.0 | 71.3 | 39.2 | −32.1 |
| 2023 Q2 | 26.1 | 14.6 | 78.7 | 40.7 | −38.0 |
| 2023 Q1 | 30.2 | 13.8 | 81.3 | 44.1 | −37.2 |
| 2022 Q4 | 25.0 | 11.2 | 58.3 | 36.2 | −22.0 |
| 2022 Q3 | 23.0 | 14.0 | 59.8 | 37.0 | −22.9 |
| 2022 Q2 | 25.4 | 14.4 | 67.0 | 39.8 | −27.1 |
| 2022 Q1 | 23.6 | 11.6 | 61.2 | 35.2 | −26.0 |
| 2021 Q4 | 25.2 | 9.4 | 47.0 | 34.6 | −12.4 |
| 2021 Q3 | 26.4 | 10.4 | 53.9 | 36.9 | −17.0 |
現金流單位：億元
2026 Q2257.16 億元−91.68 億元165.49 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 257.16 | −91.68 | 165.49 |
| 2026 Q1 | 211.54 | −46.86 | 164.68 |
| 2025 Q4 | 179.91 | −42.81 | 137.10 |
| 2025 Q3 | 258.79 | −35.23 | 223.56 |
| 2025 Q2 | 304.89 | −80.69 | 224.20 |
| 2025 Q1 | 416.33 | −60.27 | 356.06 |
| 2024 Q4 | 519.58 | −58.84 | 460.74 |
| 2024 Q3 | 854.10 | −46.16 | 807.94 |
| 2024 Q2 | 441.73 | −51.72 | 390.01 |
| 2024 Q1 | 239.21 | −65.61 | 173.60 |
| 2023 Q4 | 58.80 | −23.97 | 34.82 |
| 2023 Q3 | 120.76 | −31.00 | 89.76 |
| 2023 Q2 | 143.12 | −31.90 | 111.22 |
| 2023 Q1 | 180.63 | −37.17 | 143.46 |
| 2022 Q4 | 584.23 | −20.71 | 563.52 |
| 2022 Q3 | 1,280.84 | −18.15 | 1,262.69 |
| 2022 Q2 | 1,235.22 | −46.47 | 1,188.75 |
| 2022 Q1 | 1,249.22 | −93.03 | 1,156.20 |
| 2021 Q4 | 1,076.19 | −47.05 | 1,029.14 |
| 2021 Q3 | 958.54 | −61.14 | 897.40 |
財經資料來源：FinLab